Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. Commissioner

107 T.C. No. 13

UNITED STATES TAX COURT ESTATE OF BESSIE I. MUELLER, DECEASED, JOHN S. MUELLER, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2733-90. Filed November 5, 1996. R determined a deficiency in P's estate tax liability. P claims that it is entitled to equitable recoupment of previously paid income tax, the refund of which is barred by the statute of limitations. In Estate of Mueller v. Commissioner,

101 T.C. 551

(1993), we held that we have jurisdiction to consider claims of equitable recoupment. As a result of our valuation of stock…